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V1108-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Sale exemption for homes of over-65s requires three years of continuous residence

A couple of retirees asks whether future sale of their home will be tax-exempt after renting it temporarily in summer. The DGT explains that to qualify for the over-65 exemption, the home must retain its status as a habitual residence, requiring at least three years of continuous residence.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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